People are suffer from sickness, especially serious illness or chronic disease. These suffering can impact their health and quality of the individual’s life. Nurses have great roles in holistic care, also spiritual care but the differences of culture and belief can also affect nursing practice (Taylor, Park & Pfeiffer, 2014). According to these facts, the research questions have been raised: How does the nurse perceive the spiritual care for patients? There is limited research that explain about nurses’ perceptions regarding to spiritual care for patients in the western countries as well as eastern countries. Then, to increase more understanding how cultural and religious beliefs can affect spiritual wellbeing and patients’ health, nurse should be more aware that patients have different beliefs and attitudes. As a result, the author would like to focus on nurses’ perception about different culture, believe, and religion. This study may be useful for nurses to improve their roles and support their profession, including increase the value of patients and help them feel peaceful.